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WILMETTE PARK DIST. v. CAMPBELL

No. 9567.

172 F.2d 885 (1949)

WILMETTE PARK DIST. v. CAMPBELL, Collector of Internal Revenue.

United States Court of Appeals Seventh Circuit.

Rehearing Denied March 18, 1949.

Attorney(s) appearing for the Case

Theron L. Caudle, Asst. Atty. Gen., Arthur L. Jacobs, Atty., U. S. Department of Justice, of Washington, D. C., Otto Kerner, Jr., U. S. Atty., of Chicago, Ill., George A. Stinson and Ellis N. Slack, Sp. Assts. to Atty. Gen., and Leroy R. Krein, Asst. U. S. Atty., of Chicago, Ill., for appellant.

Henry J. Brandt and Gilbert H. Hennessey, Jr., both of Chicago, Ill. (Poppenhusen, Johnston, Thompson & Raymond, of Chicago, Ill., of counsel), for appellee.

Before MAJOR, Chief Judge, MINTON, Circuit Judge, and LINDLEY, District Judge.

MAJOR, Chief Judge.

This is an appeal from a judgment in favor of the plaintiff, entered September 29, 1947, 76 F.Supp. 924, in an action to recover certain taxes theretofore paid to the defendant as the result of an alleged illegal levy and assessment. The taxes involved are referred to as an "admissions tax" and include the years 1942 through 1945.

The findings of fact are predicated in the main upon a stipulation of...

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